CFE-Fraud-Prevention-and-Deterrence Examcollection Questions Answers & Valid Braindumps CFE-Fraud-Prevention-and-Deterrence Free

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ACFE CFE-Fraud-Prevention-and-Deterrence Exam Overview:

Certification Vendor:	ACFE
Exam Name:	Certified Fraud Examiner - Fraud Prevention and Deterrence Exam
Exam Number:	CFE
Certificate Validity Period:	Not specified
Real Exam Qty:	100
Related Certifications:	Certified Fraud Examiner (CFE)
Exam Format:	Multiple-choice
Available Languages:	English
Exam Duration:	120 minutes
Exam Price:	$450
Passing Score:	75%
Sample Questions:	ACFE CFE-Fraud-Prevention-and-Deterrence Sample Questions
Exam Way:	Online or at a testing center
Pre Condition:	Requires a combination of professional experience and points-based qualification system (minimum 40 points to sit for the exam, 50 points for certification).
Official Syllabus URL:	https://www.acfe.com/cfe-credential/about-the-cfe-exam.aspx

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The CFE-Fraud-Prevention-and-Deterrence exam covers a wide range of topics related to fraud prevention and deterrence, including fraud risk assessment, internal controls, ethics and compliance, and fraud investigation techniques. Individuals who pass CFE-Fraud-Prevention-and-Deterrence exam are considered experts in the field of fraud prevention and deterrence.

Professionals who earn the CFE-Fraud-Prevention-and-Deterrence Certification Exam are recognized as experts in the field of fraud prevention and deterrence. Certified Fraud Examiner - Fraud Prevention and Deterrence Exam certification demonstrates a professional's commitment to ethical conduct, integrity, and excellence in the field of fraud examination. Employers often seek out professionals who have earned this certification, as it provides assurance that they have the skills and knowledge necessary to effectively manage fraud risks. Overall, the CFE-Fraud-Prevention-and-Deterrence Certification Exam is a valuable credential for professionals who are looking to advance their careers in the field of fraud examination and prevention.

ACFE Certified Fraud Examiner - Fraud Prevention and Deterrence Exam Sample Questions (Q222-Q227):

NEW QUESTION # 222
ABC. Inc. is a publicly traded, multi-national corporation. Which of the following statements is TRUE regarding the corporate governance requirements that ABC is subject to?

A. ABC must comply with specific listing standards for the stock exchange(s) on which it is listed
B. ABC is not required to comply with any corporate governance requirements because it operates in multiple jurisdictions
C. ABC is required to comply with G20/OECD Principles of Corporate Governance
D. ABC is subject to the Universal Corporate Governance Act because it is a publicly traded corporation.

Answer: A

NEW QUESTION # 223
As part of her audit of ABC Corp . Rachel, a CPA. is identifying the risks of material misstatement due to fraud As part of this task, she should evaluate any unexpected relationships that she identified in performing analytical procedures.

A. True
B. False

Answer: A

NEW QUESTION # 224
According to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control-integrated Framework (the Framework), there are five interrelated components of a company's internal control. Which of the following is NOT among these five components?

A. Monitoring
B. Control environment
C. Information and communication
D. Independent oversight

Answer: D

NEW QUESTION # 225
According to the 2020 Report to the Nations.___________schemes ate the MOST COMMON form of occupational fraud, while_________schemes are the MOST COSTLY form of occupational fraud.

A. Asset misappropriation: financial statement fraud
B. Financial statement fraud: corruption
C. Asset misappropriation; corruption
D. Corruption, asset misappropriation

Answer: A

Explanation:
* Findings from the 2020 Report to the Nations:
* Asset misappropriation: Most common form of occupational fraud (e.g., theft of cash or inventory). It is frequent but less costly.
* Financial statement fraud: Most costly, involving significant manipulation of financial data.
* Analysis of Options:
* A. Asset misappropriation; corruption: Corruption is less costly than financial statement fraud.
* B. Corruption, asset misappropriation: Incorrect order and does not match the costliest scheme.
* C. Financial statement fraud; corruption: Incorrect pairing.
* Conclusion:Asset misappropriation is most common, and financial statement fraud is most costly.

NEW QUESTION # 226
The internal auditor's fraud-related responsibilities include which of the following?

A. Obtaining reasonable assurance that the organization's financial statements are free of material misstatements caused by fraud
B. Overseeing management's actions to manage fraud risks
C. Evaluating indicators of fraud and deciding whether any further action is necessary or whether an investigation should be recommended
D. Establishing and maintaining effective anti-fraud controls at a reasonable cost

Answer: C

Explanation:
* Internal Auditor's Role in Fraud Risk Management:
* Internal auditors are not directly responsible for establishing or maintaining anti-fraud controls (Option D). This responsibility lies with management.
* They are also not responsible for obtaining reasonable assurance that financial statements are free of fraud (Option A). This is the role of external auditors.
* Oversight of management's fraud risk actions (Option B) is primarily a governance role, not the auditor's direct responsibility.
* Internal auditors focus on identifying and assessing fraud risks, evaluating controls, and recommending further action when necessary.
* Conclusion:Option C aligns with the internal auditor's responsibilities as per the standards outlined in the ACFE's fraud risk management framework.

NEW QUESTION # 227
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